Norma relacionada
Islamic Republic of Iran
Practice Relating to Rule 38. Attacks against Cultural Property
According to the Report on the Practice of the Islamic Republic of Iran, the Islamic Republic of Iran accused Iraq of bombarding cultural and historical property on many occasions during the Iran–Iraq War, including museums, ancient hills and places, mosques and schools, while the Islamic Republic of Iran committed itself vis-à-vis UNESCO not to attack such property and accorded “special protection” to four holy cities in Iraq. The report concludes that the Islamic Republic of Iran’s opinio juris is that cultural property is immune from attack. 
Report on the Practice of the Islamic Republic of Iran, 1997, Chapter 4.3.
The report further states that an attack on a historic building can be considered a war crime. 
Report on the Practice of the Islamic Republic of Iran, 1997, Chapter 6.5.
In 1992, during a debate in the UN Security Council on the situation in the former Yugoslavia, the Islamic Republic of Iran qualified the destruction of cultural property in times of armed conflict as a violation of human rights and deplored “gross violations of the human rights of the people of Bosnia and Herzegovina, including … wanton destruction of historical monuments, houses of worship and property”. 
Islamic Republic of Iran, Statement before the UN Security Council, UN Doc. S/PV.3136, 16 November 1992, § 68.